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Author:Cooper, J. C.
Selto, F. H.
Title:An experimental examination of the effects of SFAS No.2 on R&D investment decisions.
Journal:Accounting, Organizations and Society
1991 : VOL. 16:3, p. 227-242
Index terms:R&D ACCOUNTING
ACCOUNTING STANDARDS
INVESTMENT
Language:eng
Abstract:Study of how different methods of R&D accounting have substantial effects on individual decision making. Hypotheses. R&D strategy. Design. Setting. Projects. Dependent variables. Manipulation and experimental checks. Tests of hypotheses and other results. Five Tables and three Figures illustrate R&D projects, strategy, expenditure and preference.
SCIMA record nr: 89668
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